TaxTMI 
TaxTMI 
Is it mandatory to have Bill of Export for SEZ supplies to claim duty drawback claim ?
Request response citing case laws if any.
Bill of Exports for SEZ Supplies
29 Dec 2016 
4 Replies 
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Bill of Export for SEZ supplies is required to claim duty drawback and other export incentives under export procedures.
Bill of Export is required to claim duty drawback and export incentives for supplies to an SEZ. DTA-to-SEZ clearances are treated as physical exports and should be accompanied by ARE1 and an Excise Invoice. Upon arrival at the SEZ, a Bill of Export must be filed with the authorized SEZ officer, serving as the Shipping Bill equivalent for assessment and enabling claims for export incentives. (AI Summary)
Bill of Export is required to claim duty drawback and export incentives for supplies to an SEZ. DTA-to-SEZ clearances are treated as physical exports and should be accompanied by ARE1 and an Excise Invoice. Upon arrival at the SEZ, a Bill of Export must be filed with the authorized SEZ officer, serving as the Shipping Bill equivalent for assessment and enabling claims for export incentives. (AI Summary)